For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Smith interns with Smithsonian Secretary Wayne Clough (center) and Under Secretary for History, Art and Culture Richard Kurin (right) The D.C. Smithsonian program was such an incredible opportunity to exercise real life application of my studies at Smith.